1. Go to the Gear icon at the top, then pick Your Account under Your Company.2. Check the box for the clients you wish to transfer/cancel.3. Click the Batch Actions drop-down, then choose Transfer Billing.4. Read the notification, then select Continue.

Once removed, they need to invite the new accountant user to their QuickBooks Online (QBO) account. For instructions on what your client needs to do, you may provide this article: How to add or remove an accountant user.

After that, the new accountant user can now add them to his/her wholesale billing subscription. Here's how:

1. In QuickBooks Online Accountant, click the Gear menu at the top right.2. Under Your Company, pick Your Account.3. Select the Move clients to wholesale button.4. Put a check-mark next to each client you wish to move.5. Choose Next, then click Move Clients.